Download Full Text (1.1 MB)

Tutor 1

Castiblanco, Suelen Emilia


Colombia had three tax reforms during the period between 2010 and 2014, most of them taxed with VAT products that were previously exempt, increased tax rates for the income tax, also created new taxes as the wealth tax and equity-CREE tax. In addition, the country is considered at Latin American level, as one of the countries with the least tax incentives for Foreign Direct Investment (FDI), which makes it an uncompetitive country in terms of international tax competition. However, during this period the growth of net income from FDI especially in the oil sector was highly significant, an aspect that contradicts the characteristics of the Colombian Tax System

Palabras clave

Reforma tributaria, Hidrocarburos, Ciencia y tecnología, Competitividad

Licencia Creative Commons

Creative Commons Attribution-Noncommercial-No Derivative Works 4.0 License
This work is licensed under a Creative Commons Attribution-Noncommercial-No Derivative Works 4.0 License.

Fecha de elaboración


Programa académico

Negocios y Relaciones Internacionales


Facultad de Ciencias Económicas y Sociales